Shri Hiteshkumar Kantilal Modh, Ahmedabad V. The CIT-IV, Ahmedabad

ITA 1331/AHD/2008

• Counselvise Citation: [2011] 135 COUNSELVISE.COM (IT) 1876 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 10 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 28-02-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 11-04-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N S DAYAM
• Assessee Lawyers: U S BHATI
• Keywords: Opportunity of being heard
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL : D BENCH : AHMEDABAD (BEFORE HONBLE SHRI T.K. SHARMA, J.M. & HON' BLE SHRI A.N.PAHUJA, A.M. ) I.T.A. NO. 1331/AHD./2008 ASSESSMENT YEAR : 2005-2006 SHRI HITESHKUMAR KANTILAL MODH, AHMEDABAD -V S- CIT-IV, AHMEDABAD (PAN : AFIPM 0019A) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI U.S.BHATI, A.R. RESPONDENT BY : SHRI N.S.DAYAM, CIT, D. R O R D E R PER SHRI T.K. SHARMA, JUDICIAL MEMBER : THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE O RDER DATED 22.02.2008 PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-XV, AH MEDABAD UNDER SECTION 263 OF THE I. T. ACT WHEREBY HE SET ASIDE THE ORDER PASSED BY THE AS SESSING OFFICER WITH A DIRECTION TO MAKE A FRESH ASSESSMENT ORDER IN THE LIGHT OF THE OBSERVAT IONS CONTAINED IN THE SAID ORDER, AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESS EE FOR THE ASSESSMENT YEAR 2005-06. 2. AT THE TIME OF HEARING BEFORE US, SHRI U.S.BHATI , A.R., APPEARED ON BEHALF OF THE ASSESSEE AND POINTED OUT THAT THE ASSESSEE BE DIRECTED TO WI THDRAW THIS APPEAL. THE LD. D.R. SUBMITTED THAT HE HAS NO OBJECTION. 3. IN VIEW OF THE ABOVE, THE REQUEST OF THE ASSESSE E IS ACCEPTED AND WE HEREBY DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. THE ORDER PRONOUNCED IN THE OPEN COURT ON 28.02.2 011. SD/- SD/- (A.N.PAHUJA) (T.K. SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 28/02/2011 2 ITA NO. 1331-AHD-2008 COPY OF THE ORDER IS FORWARDED TO : 1) THE ASSESSEE 2) THE DEPARTMENT. 3) CIT(A.) CONCERNED, 4) CIT CONCERNED, 5) D.R., ITAT, AHMEDABAD. TRUE COPY BY ORDER DEPUTY REGI STRAR, ITAT, AHMEDABAD TALUKDAR/SR.P.S.